The Amount of Go-togetherness of the Depreciation Provisions in the Direct Taxes Act with the Actual Depreciation Expense of Depreciable Assets
In Iran, most of the time, companies prepare their financial statements merely according to the provisions of depreciation in the direct taxes act. It seems that, in some cases, these statements are not based on accounting principles. Depreciation expense is one of items which its calculations are d...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2006-06-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_4215_38de52a935da674998f1fbde3a0144ce.pdf |